This document describes the design and development of an open differential for an all-terrain vehicle (ATV). The authors first perform analytical calculations to determine the required gear ratios and sizes based on the vehicle's dimensions and performance requirements. They select materials and design the gears to withstand bending and contact stresses. Bearings are sized to support the radial and axial loads from the gears. The differential components, including gears, pinion, and center pin, are then modeled in CAD software. In summary, the authors designed and analyzed an open differential through calculations and CAD modeling to transmit torque from the transmission to the wheels of an ATV.